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Per Share Information | 6 Months Ended
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Mar. 31, 2023
Earnings Per Share [Abstract] |
Earnings Per Share [Text Block] | 5. PER SHARE INFORMATION The following tables reconcile the components of basic and diluted earnings (loss) per share for the three and six months ended March 31, 2023 and 2022:
|  | Three Months Ended March 31,
|  | 2023 |  | 2022
Numerator: |  |  |  |  |  |
Net income (loss) attributable to IES Holdings, Inc. |  | $ | 21,551 |  |  | $ | (5,412) |
Increase in noncontrolling interest |  |  | (2,771) |  |  |  | (870) |
Net income attributable to restricted stockholders of IES Holdings, Inc. |  |  | — |  |  |  | — |
Net income (loss) attributable to common stockholders of IES Holdings, Inc. |  | $ | 18,780 |  |  | $ | (6,282) |
Denominator: |  |  |  |  |  |
Weighted average common shares outstanding — basic |  |  | 20,170,824 |  |  |  | 20,772,426 |
Effect of dilutive stock options and non-vested securities |  |  | 216,972 |  |  |  | — |
Weighted average common and common equivalent shares outstanding — diluted |  |  | 20,387,796 |  |  |  | 20,772,426 |
Earnings (loss) per share attributable to common stockholders of IES Holdings, Inc.: |  |  |  |  |  |
Basic |  | $ | 0.93 |  |  | $ | (0.30) |
Diluted |  | $ | 0.92 |  |  | $ | (0.30) |
|  | Six Months Ended March 31,
|  | 2023 |  | 2022
Numerator: |  |  |  |  |  |
Net income attributable to IES Holdings, Inc. |  | $ | 47,953 |  |  | $ | 9,052 |
Increase in noncontrolling interest |  |  | (5,826) |  |  |  | (930) |
Net income attributable to restricted stockholders of IES Holdings, Inc. |  |  | (10) |  |  |  | (6) |
Net income attributable to common stockholders of IES Holdings, Inc. |  | $ | 42,117 |  |  | $ | 8,116 |
Denominator: |  |  |  |  |  |
Weighted average common shares outstanding — basic |  |  | 20,206,814 |  |  |  | 20,737,253 |
Effect of dilutive stock options and non-vested securities |  |  | 207,678 |  |  |  | 402,176 |
Weighted average common and common equivalent shares outstanding — diluted |  |  | 20,414,492 |  |  |  | 21,139,429 |
Earnings per share attributable to common stockholders of IES Holdings, Inc.: |  |  |  |  |  |
Basic |  | $ | 2.08 |  | $ | 0.39
Diluted |  | $ | 2.06 |  | $ | 0.38
For the three and six months ended March 31, 2023 and the six months ended March 31, 2022, the average price of our common shares exceeded the exercise price of all of our outstanding stock options; therefore, all of our outstanding stock options were included in the computation of diluted earnings per share. For the three months ended March 31, 2023 and the six months ended March 31, 2022, all potentially dilutive unvested performance awards were included in the calculation of diluted earnings per share. For the six months ended March 31, 2023, the computation of diluted earnings per share excluded certain unvested performance awards as the inclusion of such instruments would have been anti-dilutive. For the three months ended March 31, 2022, the computation of diluted loss per share excluded our outstanding stock options and unvested performance awards as the inclusion of such instruments would have had an anti-dilutive impact on the Company's loss per share

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